https://www.taxtmi.com/caselaws?id=241877 The ITAT Cochin held that an appeal against a penalty under section 271FA was not maintainable before it as the specific order was not listed under section 253 of the Income-tax Act. The Tribunal noted the absence of a provision for appeal under section 271FA and emphasized its jurisdictional limitations. The appeal by the Sub Registrar was dismissed, but the Tribunal allowed the challenge of the penalty order through the appropriate legal procedures. The stay petition related to the appeal was also dismissed. (Judgment: 18th July 2013) en-us Thu, 18 Jul 2013 00:00:00 +0530 Fri, 17 Apr 2015 13:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241877 The ITAT Cochin held that an appeal against a penalty under section 271FA was not maintainable before it as the specific order was not listed under section 253 of the Income-tax Act. The Tribunal noted the absence of a provision for appeal under section 271FA and emphasized its jurisdictional limitations. The appeal by the Sub Registrar was dismissed, but the Tribunal allowed the challenge of the penalty order through the appropriate legal procedures. The stay petition related to the appeal was also dismissed. (Judgment: 18th July 2013) Case-Laws Income Tax Thu, 18 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241877